Microsoft has issues invites to the press for a media event on Sept. 23 in New York, where it is expected to unveil the new Surface 2 tablets. Photo: Reuters

Microsoft Corp. (NASDAQ: MSFT) isn’t ready to give up on its Surface tablet, and is now going on the offensive. After commercials directly attacking Apple Inc. (NASDAQ: AAPL) products and a drastic price cut, Microsoft is now offering users at least $200 (in the form of a Microsoft gift card) to anyone that brings in an iPad 2, 3 or 4.

The idea is to get users to spend that money toward a new Surface tablet, but it only covers about half of the cost of the economy version of the Surface. The Surface RT retails for $349 while the Surface Pro sells for $799.

So far, Microsoft has been unable to lure people away from the Apple iPad. Microsoft slashed $150 off the price tag of the Surface RT in July, just a few days before its Q4 earnings report revealed that the company lost $900 million on the tablet.

In response to Apple’s announcement of the iPhone 5C and iPhone 5S, Microsoft released a series of YouTube videos called “A fly on the wall in Cupertino.” The commercial doesn’t make any mention of Microsoft products, but ends with a hashtag, “#timetoswitch.”

If you are looking to get rid of your iPad and try out a Surface, it might be wise to wait. Microsoft is running the promotion through Oct. 27, but it is expected to reveal the second generation of the Surface tablets Sept. 23 at an even in New York.

Will this trade-in program help get people interested in the Surface tablets? Or is Microsoft getting desperate? Let us know in the comments section.